Section 457-203-1 - DefinitionsA. "Authority" means the Finance Authority of Maine.B. "Form 8038" means U.S. Internal Revenue Service Form 8038, Information Return for Private Activity Bond Issues, or any substitute or replacement thereof applicable to the bond issue.C. "Solid waste energy project" means a project designed to convert solid waste to electricity or steam and to reduce substantially the use of solid waste landfills as determined by the Authority.D. "Carryforward" shall have the same meaning as in 26 USCA § 146(f), as amended.E. "DEP" means the Maine Department of Environmental Protection.F. "State ceiling" means the limit established by Federal law [ 26 USCA § 146(d), as amended] on the amount of private activity bonds which may be issued annually by the State of Maine and any of its political subdivisions, excluding, for purposes of this rule, that portion of the limit not allocated to the Authority pursuant to applicable law or Executive Order.G. "Private activity bonds" means, for purposes of this rule, obligations defined as private activity bonds under current Federal law and the Internal Revenue Code of 1986 other than housing or housing-related bonds.G-1. "Professional office space" shall have the same meaning as that term is defined in Chapter 105 of the Authority's rules.H. "Small issue bonds" means qualified small issue bonds as defined in the 26 USCA §144(a), as amended and also means, for purposes of this rule, obligations other than solid waste energy projects for which the Authority has been authorized under applicable law or Executive Order to issue allocations of the State ceiling.94-457 C.M.R. ch. 203, § 1